Which of the Following Comparisons Is Correct

Multiple Choice

Which of the following comparisons is correct?

A) Corporations may carryback capital losses;individuals may not.
B) Both corporation and individual long-term capital losses carryover as short-term capital losses.
C) Corporations may carryforward capital losses indefinitely;individuals may only carryforward capital losses for five years.
D) Both corporations and individuals may use an alternative tax rate on net capital gains.
E) None of these.